Virtually all the music I buy now comes in the form of downloaded flac files. These have no cue sheets with them.

Some of the music needs to be played gaplessly, and I'm under the impression that flac files + cue sheets is a solution to this. If this is so, can anyone recommend a linux program that would enable me to generate cue sheets from the flac files on my hard disk? I have seen software that creates cue files from music on a CD, but I can't find anything that does it from a folder of flac files on the hard disk.

FLAC, as most any lossless format, should playback gaplessly by default. Why exactly do you need cue sheets?

Are you using VLC or some other player that does not properly decode FLAC? If so, you need to change the playback software, as in such a case I can't imagine cue sheets being of any help.

The problem with gapless is that some music, although intended to be heard as a continuous piece, is divided into more than one flac file.

Some players will play this music as intended (as continuous music) while others have a short hiatus when moving from one file to the next. MPC is an example of a gapless player. However, I'm actually wanting to stream my music to a DLNA device because I don't want the computer to be resampling or otherwise messing around with my high res files. The DLNA device (Pioneer N50) does not play gaplessly, and I haven't yet found a working DLNA server that will (neither miniDLNA nor Mediatomb appear to do gapless). Some googling suggested that cue sheets were the answer, but obviously from what people are saying that's not so.

Of course, if anyone knows of a DLNA server that will stream gaplessly, then that would be my solution, and I'd be eternally grateful